Goods & Service Tax

GST Registration – Simple Guide

Under GST law, certain businesses and individuals must register for GST, while others are required only if their turnover crosses specific limits.

Some entities must register for GST regardless of turnover:

• Casual taxable persons (temporary businesses operating in a state)
• Non-resident taxable persons (foreign businesses supplying goods/services in India)
• Persons supplying through eCommerce operators

• Service Providers
  • Must register if annual turnover exceeds ₹20 lakhs.
  • In special category states, the limit is ₹10 lakhs.
• Goods Suppliers
  • Must register if annual turnover exceeds ₹40 lakhs (Notification No.10/2019).
  • To qualify for the ₹40 lakhs limit, the supplier must:
    • Not provide any services.
    • Not make intra-state supplies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, or Uttarakhand.
    • Not deal in ice cream, pan masala, or tobacco.
  • If these conditions are not met, registration is required once turnover crosses ₹20 lakhs (₹10 lakhs in special category states).

 Documents Required:

1. Name, Contact Number and Email Id of Stakeholder.
2. Self Attested PAN, Aadhar & Passport size photo of Stakeholder.
3. Specimen Signatures of Stakeholder.
4. Latest Electricity Bill/Landline Bill of Registered Office.
5. NOC from owner of registered office. (If Owned)
6. Rent Agreement from Landlord. (If Rented/Leased)
7. Brief description of main business activities of the proposed Company.
8. Cancelled Cheque in business name (After GST Approval)

 GST Return Filing in India

Goods and Services Tax (GST) was introduced in India on 1st July 2017. Since then, over 1.4 crore businesses have registered under GST.

• All entities with a valid GST registration must file GST returns.
• Filing is mandatory every month, quarter, or year, depending on the type of business.
• Even if there is no business activity, sales, or profit, returns must still be filed. This includes dormant businesses.

A GST return is a document that records:

• Details of sales (supplies)
• Details of purchases
• Taxes collected and paid

Registered taxpayers are required to file multiple forms, including:

• Returns for supplies made
• Returns for purchases made
• Monthly returns
• Annual returns

The GST system ensures that registration, return filing, and compliance are streamlined and aligned with India’s tax framework. Filing returns on time helps businesses remain compliant and avoid penalties.